http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
contested ideas, the state, and commodity taxes in Argentina
The importance of tax collection for sustainable development cannot be overstated: it forms a central pillar of the UN's Agenda 2030 and offers a concrete pathway to finance development in an increasingly politicised and diminishing foreign aid landscape. However, the strengthening of tax systems in the Global South has proved to be both complex and contentious. Scholars that have approached this tax-for-development puzzle have tended to privilege interest- and institutional-based arguments to explain low levels of tax collection and problems with implementing tax reforms. This book takes a different approach and argues that ideas about tax matter as much as interests and institutions for understanding social attitudes and responses to attempts by the state to raise revenues for development.
Cover -- Title page -- Copyright page -- Dedication page -- Acknowledgements -- Contents -- List of Figures -- List of Tables -- List of Abbreviations -- 1 Taxing for Development: Export Taxes as a Development Strategy -- Introduction -- Challenges of raising tax in developing countries -- Extracting natural resource revenues -- Export taxes in national development -- Key arguments -- Methodological approach -- Structure of the book -- 2 Theorizing Tax Challenges in Resource-Rich Developing Countries -- Introduction -- Why tax matters: State-building -- Taxing the interests of capitalists
Legitimizing taxes -- Theorizing tax for development -- Taxing the interests of Latin American wealth -- The politics of institutional tax capacity -- Deep political cleavages and tax ideologies -- Natural resource management: Extracting and redistributing -- Post-neoliberalism and the return of the state -- Conclusion -- 3 Fiscal Extractivism: The Historic Politics of Raising Tax in the Global South -- Introduction -- Legacies of colonialism: Natural and fiscal resource extraction -- Fiscal bargaining -- The British Empire, 1583-1997: Extraction and conflict
Bargaining over British imperial trade taxes -- The French Empire, 1630-1977 -- Belgium and the Congo Free State, 1885-1908 -- Dutch extraction in the Indio Pacific: Negotiated practices, 1595-1975 -- Commodity wealth in the New World: Portuguese imperialism, 1415-1822 -- The Spanish Empire, 1492-1898 -- Raising tax across Spanish America: Fragmented and negotiated -- Tax for development after Iberian subjugation -- Export-led growth through external economic shocks -- Trade liberalization versus protectionism: A conflict of ideas -- Conclusion
4 Extracting from Campo: A Twentieth-Century Argentine Fiscal Puzzle -- Introduction -- Tensions in the countryside: Estancieros and chacareros -- Peronism: The rise of the spending state -- Fiscal policies to extract from the landed class -- Public spending and indirect taxes -- Deepening fiscal tensions -- Post-Peronist politics: Low tax, social conflict, and growing debt, 1955-1989 -- The introduction of export taxes -- Exacerbating the rural versus industrial cleavage: Debt dictating development, 1976-1989 -- The shift to market-led development: Debt rises still further, 1989-2001
Reduced conflict and rural-sector transformations -- Conclusion -- 5 Taxing Exports for What?: Building and Losing Legitimacy -- Introduction -- Taxing out of financial crisis -- The First Kirchnerismo: A return of the Peronist left -- The consolidation of the redistributive `emergency' state -- Soybean and beef exports: A different tax logic -- Tax for an interventionalist state? -- Economic deterioration and commodity headwinds -- Export tax reform and contested state visions -- The end of the fiscal peace: Export tax conflict -- Conclusion -- 6 Commodity Price Volatility and Fiscal Entrapment
Includes bibliographical references and index.
Critical frontiers of theory, research, and policy in international development studies